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  • I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel data of tax return for the years 2001-2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that the permanent tax-price elasticity varies significantly by income class, ranging from -0.2 for low incomes to -1.6 for higher incomes. Permanent income elasticity does not vary much among income classes, is rather low, and ranges between 0.2-0.3. The donors adjust their donations gradually after changes in the tax schedule and respond to future predictable changes in price. They respond to changes in current and, to a smaller extent, in future income. (author's abstract) (xsd:string)
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?:dateModified
  • 2014 (xsd:gyear)
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  • 2014 (xsd:gyear)
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  • en (xsd:string)
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  • Tax-price elasticity of charitable donations: evidence from the German taxpayer panel (xsd:string)
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  • Arbeitspapier (xsd:string)
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  • GESIS-SSOAR (xsd:string)
rdf:type
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?:volumeNumber
  • SP II 2014-302 (xsd:string)